For purposes of calculating CCA, the maximum capital cost of eligible zero-emission passenger vehicles remains $55,000 (plus GST and QST) for vehicles purchased after 2019. Eligible zero-emission passenger vehicles include plug-in hybrids that have a battery capacity of at least 7 kWh and vehicles that are fully electric or fully powered by hydrogen.

The limit on the deduction of leasing costs remains $800 per month (plus GST and QST) for leases entered into after 2019. Under a separate restriction, deductible leasing costs are prorated where the value of the passenger vehicle exceeds the maximum capital cost.

The limit on the deduction of tax-exempt allowances paid by employers to employees using their personal vehicle for business purposes increased to 59 cents per kilometre for the first 5,000 kilometres and 53 cents for each additional kilometre.

The limit on the deduction of interest paid on amounts borrowed to purchase a passenger vehicle remains $300 per month for loans related to vehicles acquired after 2019.

The prescribed rate used to determine the taxable benefit respecting the portion of operating expenses which relates to an employee's personal use of an automobile provided by the employer remains 28 cents per kilometre. For taxpayers employed principally in selling or leasing automobiles, the prescribed rate remains 25 cents per kilometre.